capitalize

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Capitalize

To regard the cost of an improvement or other purchase as a capital asset for purposes of determining Income Tax liability. To calculate the net worth upon which an investment is based. To issue company stocks or bonds to finance an investment.

The owner of a business may capitalize the expense of renovating a factory to maximize his or her after-tax profits, since such expenses may be used to decrease the pretax profits, thereby reducing the amount of profits subject to taxation.

An individual may compute the net worth of shares of stock, in order to treat them as capital assets for income tax purposes. Such treatment often results in more favorable rates of taxation on the profits made when assets are sold because they are considered capital gains.

capitalize

(Provide capital), verb advance, afford aid, afford support, aid, aid with a subsidy, back, back up, bring aid, contribute, extend credit, favor, finance, fund, furnish aid, furnish foundations, furnish support, give aid, give support, help, invest, lend, lend one's aid, lend support, loan, pecuniam mutuam dare, pension, promote, provide capital for, provide for, provide funds for, provide money for, set up, set up in business, sponsor, subsidize, supply aid, supply support, supply with a subsidy, support, venture capital
Associated concepts: capitalization of income, capitalization of net income, capitalization of stabalized income, capitallze earning

capitalize

(Seize the chance), verb avail oneself of, benefit, convert to use, create an opening, employ, exploit, find one's advantage in, make an opening, make the most of, make use of, manipulate, profit, put in operation, put to advantage, put to service, reap the benefit of, render useeul, take advantage of, take the opportunity, turn to good account, turn to one's advantage, utilize, utilize for profit
See also: finance
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References in periodicals archive ?
However, in three at least, capitalizing the pronoun was presented as optional.
Our Christian Language
Such forward-looking statements include statements related to the impact of capitalizing the rent cost allocated to the rent holiday period and statements related to our future financial guidance.
Williams-Sonoma, Inc. Reverses Fourth Quarter and Fiscal Year 2004 Lease Accounting Charge Based on New Guidance from the SEC and the Company's Independent Registered Public Accounting Firm
The Securities and Exchange Commission has completed an investigation of the acquisition accounting practices of Meris Laboratories that helps show what the SEC considers to be the limits on capitalizing costs connected with an acquisition.
Acquisition accounting: SEC closes the GAAP
In an interesting side note, the Nabisco court stated that the IRS, in arguing that the package design costs must be capitalized, did not separately argue for capitalizing design costs relating to the package's construction (as opposed to its graphics).
Untidy wrappings - treatment of package design costs
PolyMedica previously announced that it had been in discussions with the staff of the SEC and the Company's auditors, PricewaterhouseCoopers, regarding the Company's practice of capitalizing its advertising costs, rather than expensing them as incurred.
SEC And PolyMedica Complete Discussions on Accounting for Advertising Costs
The scope of the automatic procedure includes changes from methods of capitalizing interest that are both proper and improper methods under the preexisting guidance, which generally included the statute, legislative history and IRS Notice 88-99.
Filing of Form 3115 may be necessary by June 19, 1995 to obtain automatic approval (including audit relief) for changes to comply with final interest capitalization regulations
MindMatters' patent-pending solution, the Innovator(TM), accelerates the "time-to-commercialization" of new innovations and ideas by capitalizing on the latent intellectual capital that exists within corporations.
PPG First to Launch MindMatters Digital Innovation Solution; Tapping Employee Ideas Integral to PPG Growth Strategy
Since the introduction of SFAS 91 in 1988, lenders have been capitalizing loan origination costs for financial purposes.
Capitalization of loan organization costs?
This announcement reinforces Braun's commitment to helping clients maximize the full value of their customer relationships across all or multiple channels by capitalizing on the fastest growing customer "touchpoint" - wireless.
Braun Consulting Announces Strategy to Deliver Wireless CRM Solutions
Practitioners feared that the Supreme Court's rejection of the "separate and distinct asset" standard for capitalizing expenses and its acceptance of a more nebulous future benefit" standard might cause the Service to challenge the deductibility of many recurring expenses that produce some future benefits.
IRS rules advertising deductible...
Capitalizing on its own national network and its alliances with leading companies such as Comdisco, Nortel Networks(TM) and Williams Communications Group, Prism continues to introduce innovative applications that enable its customers to grow their businesses.
Prism Paints Providence RED
com, an opportunistically named adult site that had been capitalizing on mistaken traffic.
Adult Site May Sue Netscape Over Controversial Browser Feature, Reports CMP's TechWeb

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